Readability of accounting disclosures: a comprehensive review and research agenda
AM Gosselin, J Le Maux, N Smaili - Accounting Perspectives, 2021 - Wiley Online Library
Understanding corporate disclosures is important for accounting researchers, as information
plays a central role on financial markets. A generation of accounting and finance …
plays a central role on financial markets. A generation of accounting and finance …
[图书][B] Auditor going concern reporting: a review of global research and future research opportunities
Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …
challenging issues faced by external auditors. Business owners, market participants and …
How do auditors respond to low annual report readability?
We show that increased audit effort is associated with lower annual report readability to
compensate for a perceived increase in the risk of financial misstatement for United States …
compensate for a perceived increase in the risk of financial misstatement for United States …
Corporates' monitoring costs of fair value disclosures in pre-versus post-IFRS7 era: Jordanian financial business evidence
E Esam Alharasis, M Alidarous… - Cogent Business & …, 2023 - Taylor & Francis
This study proposes a new auditing model that takes Fair Value Accounting (FVA) into
account as a unique complexity and risk factor. It gives new empirical data on audit firm …
account as a unique complexity and risk factor. It gives new empirical data on audit firm …
Political corruption and annual report readability: evidence from the United States
This study examines the association between the political corruption of a local government
and the readability of firms' annual reports. Based on a sample of 12,742 firm-year …
and the readability of firms' annual reports. Based on a sample of 12,742 firm-year …
Auditors' response to readability of financial statement notes
M Salehi, M Lari Dasht Bayaz… - Asian Review of …, 2020 - emerald.com
Purpose The main objective of the present study is to assess the potential impact of
readability of financial statement notes on the auditor's report lag, audit fees and going …
readability of financial statement notes on the auditor's report lag, audit fees and going …
Risk management committees and readability of risk management disclosure
This paper examines whether the presence of risk management committees is associated
with the readability of risk management disclosure. Specifically, we consider the presence …
with the readability of risk management disclosure. Specifically, we consider the presence …
[PDF][PDF] Readability of annual financial reports, information efficiency, and stock liquidity: practical guides from the Saudi business environment
MM Aldoseri, MMA Melegy - Information Sciences Letters, 2023 - naturalspublishing.com
This research investigates the impact of the annual financial report's readability on the
efficiency of information and the level of stock liquidity. To achieve these objectives, the …
efficiency of information and the level of stock liquidity. To achieve these objectives, the …
Financial report readability and audit fees: a simultaneous equation approach
Purpose This paper aims to investigate whether audit fees and financial report readability
are bi-directionally related. Design/methodology/approach The authors test their hypotheses …
are bi-directionally related. Design/methodology/approach The authors test their hypotheses …
Earnings volatility and audit report lag
This study investigates whether earnings volatility influences audit report lag. If auditors view
earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings …
earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings …